{"data":{"id":"us-nc/n.c.-gen.-stat.-105-277.11","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-277.11","heading":"Taxation of property subject to a development financing district agreement.","body":"Property that is in a development financing district established pursuant to G.S. 160A-515.1 or G.S. 158-7.3 and that is subject to an agreement entered into pursuant to G.S. 159-108, shall, pursuant to Article V, Section 14 of the North Carolina Constitution, be assessed for taxation at the greater of its true value or the minimum value established in the agreement.(2003-403, s. 21.)","path":["","SUBCHAPTER II. LISTING, APPRAISAL, AND ASSESSMENT OF PROPERTY AND COLLECTION OF TAXES ON PROPERTY.","Article 12. Property Subject to Taxation."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-277.11.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"1238142a97bfcf2ba8d1d09d019fad9957b9902d9e234adf371871efc4e79e9a","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-277.10","next":"us-nc/n.c.-gen.-stat.-105-277.12"},"notice":"GroundRules: Original legal text. Not legal advice."}